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IRS.gov Website
Instructions for Form 1040-A
taxmap/instr/i1040a-002.htm#en_us_publink12088ud0e625

When and Where Should You File?(p5)

For Use in Tax Year 2013
rule
File Form 1040A by April 15, 2014. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.
Filing instructions and addresses are at the end of these instructions.